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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.25
Supplies that would otherwise be GST-free, input taxed or financial supplies
The fact that a supply to or from your
* associate is without * consideration does not stop the supply from being any
of the following for the purposes of the
* GST law:
(a) a
* GST-free supply;
(b) a supply that is
* input taxed;
(c) a
* financial supply.
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